Secondment

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 January 2014 What is the procedure of secondment? Is there any need to intimate the institute before starting and completion of secondment?

Querist : Anonymous

Querist : Anonymous (Querist)

13 January 2014 Plz tell me the procedure of secondment? Also tell me that is there any need to intimate institute before starting nd completion of secondment?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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23 July 2025 Here is a clear and practical explanation of the procedure for secondment of articleship under Regulation 54 of the Chartered Accountants Regulations, 1988, as per ICAI guidelines:

✅ What is Secondment?
Secondment allows an articled assistant to work under another CA (in practice) for a part of their articleship, without terminating the articleship with the original principal.

📌 Key Conditions of Secondment:
Secondment is optional and requires mutual consent of:

The articled assistant,

The original principal,

The seconding CA.

Maximum period of secondment allowed:

1 year, if done continuously.

Up to 1 year in parts, but each secondment should be minimum 4 months.

📋 Step-by-Step Procedure for Secondment:
1. Discuss and Decide
Get mutual consent between:

You (the article),

Your current principal,

The seconding CA (who will supervise you during secondment).

2. Fill the Secondment Form
Download Secondment Form PDF.

Fill it with:

Dates of secondment (start and end),

Details of all parties involved.

Must be signed by:

The articled assistant,

The original principal,

The seconding CA.

3. Intimate ICAI
You must submit the Secondment Form to ICAI within a reasonable time after commencement.

No prior approval is required, but intimation is mandatory.

Submit to your ICAI Regional Office (manually or by post).

4. On Completion
No separate completion form is required.

But your principal should maintain proper records and mention the secondment period in your final completion certificate (Form 108).

🔍 FAQs:
❓ Is prior approval from ICAI needed?
➡️ No, prior approval is not mandatory, but intimation through the Secondment Form is compulsory.

❓ Is there a time limit for submission?
➡️ Ideally, within a few days of starting secondment. Avoid delaying it beyond 30 days.

❓ Can I do secondment with a firm outside my city?
➡️ Yes, secondment can be done anywhere in India, but the ICAI must be informed.

📝 Summary:
Action Required? How
ICAI Approval Before Start ❌ Not required —
Intimation to ICAI ✅ Mandatory Submit Secondment Form
Approval at End ❌ Not required Period is included in Form 108
Min. Period ✅ 4 months per stint —
Max. Period ✅ 1 year total —

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